Unit 3: Source document and book of original entry.

*Source document: Business transactions are recored on source documents.

+Sales order: a customer writes out aod signs an order for goods or services he requies.

+Purchase order: a business orders from another businiess goods or services, such as material supplies.

+Invoice: it relates to a sales order or a purchase order.

*Book of original entry: are the books in which we first record transactions

+Sales day book: is the book of original entry for credit sales.( basically a list of debtors)

+Purchases day book: is the book of original entry for credit purchases.

+Sales returns day book: is the book of original entry for good returned from customers.

+Purchase returns day book: is the book of original entry for good returnes to suppliers.

+Journal: is the record of original entry for transactions which are not recorded in any of the other books of original entry.

+The cash book: is used to keep a record of moneu received and money paid out by the business( record payment and receipt).

+Pretty cash book: is the book of original entry for small payments.

*Present participle & past participle:

ACTIVE

(Chủ động)

PASSIVE

(Bị động)

a/ PRESENT .....

writing

being written

b/ PAST .....

writing

written

c/ PERFECT .....

having written

having been written